The new measure that is in there is to give discretion to the minister to accept late-filed new housing rebates for owner-built homes. Basically, in the case of owner-built homes, while the deadline is two years to file your claim, since the person is building their own, sometimes they occupy the house and they continue to improve the house, and at some point later in the period there could be sickness in the family or all sorts of things that could prevent them from meeting the two-year deadline. In the past there have been some remission orders that have been provided under the Financial Administration Act for situations of this type, and it was thought that it would be more appropriate if the Minister of National Revenue could use a discretion instead of going through the regulatory process of the remission orders.
